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The Social Security (Contributions) (Amendment No. 3) Regulations (Northern Ireland) 1996
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- Northern Ireland Statutory Rules
- 1996 No. 89
- Regulation 2
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Amendment of regulation 5A of the principal Regulations
2. In regulation 5A(2)(1) of the principal Regulations (earnings period for earnings to be aggregated where the earnings periods for those earnings otherwise would be of different lengths) for sub-paragraphs (a) and (b) there shall be substituted the following sub-paragraphs—
“(a)where the earnings are derived from employments which include any contracted-out employment and any non-contracted-out employment and the employed earner is a person in respect of whom minimum contributions are paid by the Department in accordance with section 39 of the Pension Schemes (Northern Ireland) Act 1993(2) (payment of minimum contributions to personal pension schemes), the earnings period in respect of earnings which are derived from such non-contracted-out employment or, if there is more than one such employment, the shorter, or as the case may be the shortest, of the earnings periods derived from such employments; or
(b)where the earnings are derived from employments which include any contracted-out employment and any non-contracted-out employment and the employed earner is not a person in respect of whom minimum contributions are paid by the Department in accordance with section 39 of the Pension Schemes (Northern Ireland) Act 1993, the earnings period in respect of earnings which are derived from such contracted-out employment or, if there is more than one such employment, the shorter, or as the case may be the shortest, of the earnings periods derived from such employments; and
(c)in any other case, the shorter, or as the case may be the shortest, of the earnings periods in respect of the earnings derived from the employments.”.
(1)
Regulation 5A was inserted by S.R. 1980 No. 463
(2)
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